CENTRE DENTAIRE MEISER: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
CENTRE DENTAIRE MEISER
Largest movements
- Cash -€709,226
down €709,226 (-43.6%), from €1.6m to €918,455
mainly Contributions, distributions and other (-€1.3m) and Other debts (-€209,347)
- Current investments +€165,778
up €165,778 (+3.8%), from €4.4m to €4.6m
- Reserves -€316,208
down €316,208 (-8.7%), from €3.6m to €3.3m
of which Distributable reserves: -€316,208
- Other debts -€209,347
down €209,347 (-29.1%), from €718,534 to €509,187
- Financial income -€727,146
down €727,146 (-65.5%), from €1.1m to €382,237
- Taxes -€94,890
down €94,890 (-21.7%), from €437,301 to €342,411
- Financial charges +€73,144
up €73,144 (+980%), from €7,465 to €80,609
- Gross operating margin -€64,878
down €64,878 (-5.2%), from €1.2m to €1.2m
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €6,367,252 | €5,841,090 | -€526,162 | -8.3% |
| Fixed assets | 21/28 | €333,922 | €331,478 | -€2,444 | -0.7% |
| Tangible fixed assets | 22/27 | €333,682 | €331,238 | -€2,444 | -0.7% |
| Plant, machinery and equipment | 23 | €10,187 | €8,503 | -€1,684 | -16.5% |
| Furniture and vehicles | 24 | €208,225 | €223,060 | +€14,836 | +7.1% |
| Other tangible fixed assets | 26 | €115,270 | €99,675 | -€15,596 | -13.5% |
| Financial fixed assets | 28 | €240 | €240 | = | 0.0% |
| Current assets | 29/58 | €6,033,330 | €5,509,612 | -€523,718 | -8.7% |
| Current investments | 50/53 | €4,388,701 | €4,554,478 | +€165,778 | +3.8% |
| Cash at bank and in hand | 54/58 | €1,627,681 | €918,455 | -€709,226 | -43.6% |
| Deferred charges and accrued income | 490/1 | €16,948 | €36,678 | +€19,730 | +116% |
| Total equity and liabilities | 10/49 | €6,367,252 | €5,841,090 | -€526,162 | -8.3% |
| Equity | 10/15 | €5,237,605 | €4,921,396 | -€316,208 | -6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,638,039 | €3,321,830 | -€316,208 | -8.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €3,636,179 | €3,319,970 | -€316,208 | -8.7% |
| Profit (loss) carried forward | 14 | €1,580,966 | €1,580,966 | = | 0.0% |
| Amounts payable | 17/49 | €1,129,647 | €919,694 | -€209,953 | -18.6% |
| Amounts payable within one year | 42/48 | €1,053,040 | €801,816 | -€251,225 | -23.9% |
| Trade debts | 44 | €67,813 | €35,155 | -€32,658 | -48.2% |
| Suppliers | 440/4 | €67,813 | €35,155 | -€32,658 | -48.2% |
| Taxes, remuneration and social security | 45 | €266,694 | €257,475 | -€9,219 | -3.5% |
| Taxes | 450/3 | €249,968 | €244,225 | -€5,743 | -2.3% |
| Remuneration and social security | 454/9 | €16,725 | €13,249 | -€3,476 | -20.8% |
| Other amounts payable | 47/48 | €718,534 | €509,187 | -€209,347 | -29.1% |
| Accrued charges and deferred income | 492/3 | €76,607 | €117,878 | +€41,272 | +53.9% |
| Remuneration, social security and pensions | 62 | €127,390 | €130,941 | +€3,551 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,408 | €59,144 | +€10,736 | +22.2% |
| Other operating charges | 640/8 | €6,712 | €5,895 | -€817 | -12.2% |
| Gross operating margin | 9900 | €1,243,060 | €1,178,182 | -€64,878 | -5.2% |
| Operating profit (loss) | 9901 | €1,060,550 | €982,202 | -€78,348 | -7.4% |
| Financial income | 75/76B | €1,109,383 | €382,237 | -€727,146 | -65.5% |
| Recurring financial income | 75 | €1,109,383 | €382,237 | -€727,146 | -65.5% |
| Financial charges | 65/66B | €7,465 | €80,609 | +€73,144 | +980% |
| Recurring financial charges | 65 | €7,465 | €80,609 | +€73,144 | +980% |
| Profit (loss) for the period before taxes | 9903 | €2,162,468 | €1,283,830 | -€878,638 | -40.6% |
| Income taxes | 67/77 | €437,301 | €342,411 | -€94,890 | -21.7% |
| Profit (loss) for the period | 9904 | €1,725,167 | €941,419 | -€783,748 | -45.4% |
| Profit (loss) for the period to be appropriated | 9905 | €1,725,167 | €941,419 | -€783,748 | -45.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.